Meanwhile, receipts don’t need
to be issued if the payment amount is less than VND 200,000, according to
Decree 51/2010/NĐ-CP stipulating the issuance of business receipts.
Enterprises should issue more e-receipts - Illustration
photo
The Decree also said that
businesses can print their own receipts if they meet certain requirements of
having their own tax code, their own sale revenue, their clean legal profile,
and their receipt printing devices.
Besides, these businesses need
to have their own software programs to serve sale and accounting activities.
E-receipts can only be created
by enterprises that provide adequate legal operation evidences and their own
tax codes. When enterprises perform online and on-phone sales or sell products to
many consumers, issued receipts do not have any signatures from sellers or
buyers.
Most official and valid
receipts are currently provided by the Tax Department.